Perpetual Account Number(PAN) is a ten-digit alphanumeric number, issued as an overlaid card, by the Income Tax Department, to any "person" who applies for it or to whom the division allots the number without an application.Income Tax Panseva card is issued under Section 139A of the Income Tax Act. The PAN structure is according to the accompanying: AAAPL1234C: The five (5) first characters are letters, trailed by four (4) numerals, and the last (tenth) character is a letter.